Audit documentation should include either manual or electronic initials in order to identify the audit personnel responsible for the work and the managers and partners reviewing the work.

Question

Quizplus · Accepted Answer

It is a requirement for audit documentation to include initials, either manually or electronically, to identify the audit personnel responsible for the work and the managers and partners reviewing the work. This helps to maintain accountability and traceability of the audit process.

Audit Documentation Should Include Either Manual or Electronic Initials in Order